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V1065-25 ·25 June 2025 ·consulta-vinculante Low impact
Tax

Deduction for disabled descendant possible with foreign social security

A foreign worker for a cruise company asks whether they can claim the deduction for their disabled child. The DGT confirms it is possible if the taxpayer is a Spanish fiscal resident and is enrolled in a foreign public social protection system analogous to Spain's Social Security.

In 6 key points

How it affects those involved

Taxpayers working abroad may qualify for a deduction for a disabled child if they are Spanish fiscal residents and have social security coverage in a foreign system equivalent to Spain's.

Lifecycle

2025-06-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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